1. Listed below are requirements that must be followed when establishing and maintaining payroll systems. Complete the table below:
2. For each item listed, identify one (1) legislative requirement. Explain how each requirement affects a business's operations relating to the payroll system.
3. Identify one (1) record-keeping requirement relating to payroll systems under the item listed and explain how it affects a business's reporting requirements.

	Legislative requirement	Record-keeping requirement
Fair Work Act	Requirement: How it affects a business's payroll operations:	Requirement: How it affects reporting requirements:
National Employment Standards	Requirement: How it affects a business's payroll operations:	Requirement: How it affects reporting requirements:
Superannuation Guarantee (Administration) Act	Requirement: How it affects a business's payroll operations:	Requirement: How it affects reporting requirements: